Integração entre os sistemas Balanced Scorecard e Enterprise Resource Planning na Indústria Atual e na Indústria 4.0

Resumo (EN)

The complexity of the industrial sector gained significant momentum in the shift from production systems pushed to pull as early as the 1970s. The insertion of automation, digitization, among others, broke rigid hierarchical structures imposed by mass production, grounded mainly in Taylor and Ford. The continuous reduction of personnel, the demand for greater productivity and the new market demand generated internal conflicts that affected the management and the decision making. With the advancement of information technology, powerful management tools known as Enterprise Resource Planning (ERP) in the 1970s and Balanced Scorecard (BSC) were developed in the 1990s. However, the effectiveness of these tools, used for conflict resolution, management and decision-making, depends on the integration and synergy between them. It is proposed to show the importance of integration between these systems for organizations; verify the existence of synergies and integration between them; identify the benefits, difficulties and problems that the ERP presents to meet the BSC, and the consequences for the organization in the context in which they are inserted. This is a qualitative-quantitative research based on literature review, field research, multiple case study and application of the Analytic Hierarchy Process (AHP) method. It was possible to show that integrated ERP and BSC constitute an effective management model for the current industry and for the next industrial revolution (Industry 4.0).